| Citation(s) |
|---|
| 2011 SLG 9 2011 SLD 9 (2011) 103 TAX 200 2011 PTD 321 |
Appellate Tribunal Inland Revenue
I.T.A.s Nos. 1197/LB, to 1199/LB of 2007, decision dated: 3rd October, 2009
JAWAID MASOOD TAHIR BHATTI, JUDICIAL MEMBER AND ABDUL RAUF, ACCOUNTANT MEMBER
Mrs. Sabiha Mujahid, D.R. for Appellant. Kh. Khalid Feroze, FCA for
Respondent
I.T.A.s Nos. 1197/LB, to 1199/LB of 2007, decision dated: 3rd October, 2009
JAWAID MASOOD TAHIR BHATTI, JUDICIAL MEMBER AND ABDUL RAUF, ACCOUNTANT MEMBER
Mrs. Sabiha Mujahid, D.R. for Appellant. Kh. Khalid Feroze, FCA for
Respondent
C.I.T./W.T., GUJRANWALA ZONE, GUJRANWALA
VS
. Dr. AKMAL HUSSAIN
Law: Income Tax Ordinance, 2001
Section: 122,176,122(9),111,111(1)(b),210,122(1)
Law: Income Tax Rules, 2002
Section: FirstSchedule
[Income Tax Ordinance (XLIX of 2001)]......Section. 122...Income Tax Rules, 2002, First Sched., Part-II...Amendment of assessment...Non-issuance of notice...Effect. 2001 PTD 1633 and 2006 PTD (Trib.) 429 1997 PTD 47 rel. [Income Tax Ordinance (XLIX of 2001)]...Section.122... Amendment of assessment without approval from Commissioner of Income Tax -Held ... Taxation Officer, had assumed jurisdiction under S.122 (1) of the Income Tax Ordinance, 2001 without lawful authority as Taxation Officer had amended the assessment under S.122(1) of the Income Tax Ordinance, 2001 without obtaining necessary approval from the concerned Commissioner of Income Tax. 2006 PTD 2607 (Trib.) rel. (c) Income Tax Ordinance (XLIX of 2001)...S.122...Amendment of assessment... Validity...Assessing Officer had amended the deemed assessment on the basis of material already available on record and no fresh information/documents had come into the possession of the department...No justification was available to amend the already completed assessment under S.122 of the Income Tax Ordinance, 2001. 2003 PTD 1093 rel. (d) Income Tax Ordinance (XLIX of 2001).....S. 122-Amendment of assessment...Conditions. (e) Income Tax Ordinance (XLIX of 2001)...Ss. 176 & 122(9)...Notice to obtain information or evidence...Amendment of assessment...Combined notice under S.122(9) & under S.176 of the Income Tax Ordinance, 2001 not sustainable in the eyes of law. 1987 PTD (Trib.) 1914, 1998 PTD (Trib.) 973 and I.T.A. Nos.1690 and 1691 vide order, dated 15-12-2003 rel. (f) Income Tax Ordinance (XLIX of 2001)...S. 111(1)(b)...Unexplained income or assets...Year of discovery...Notice under S.111(1)(b) of the Income Tax Ordinance, 2001 was dated 17-5-2007 seeking its compliance by 26-5-2007...validity- Taxation Officer was legally obliged if so required to take cognizance of the matter in the year 2006 and not for the year in which he had made the addition as amount was discovered in the year 2007 and immediately preceding financial year was 2006, so the addition, if any, could only legally be made in the year 2006 instead of relevant tax year as was required under S.111(2) of the Income Tax Ordinance, 2001.…
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